Lipids such as cholesterol, triglycerides, phospholipids and free fatty acids are present in blood. Many kinds of diseases are caused by the abnormal increase or unbalance of such lipids. For instance, hyperlipemia is not only the direct cause of arteriosclerosis but also causes various symptoms such as abnormal glucometabolism, ischemic heart diseases, and the like.
Thus, the present inventors have conducted a study concerning novel compounds having a beneficial lipid lowering activity. As a result, they have found that the novel benzothiazole derivatives of the present invention have an excellent pharmacological activity whereby the present invention has been achieved.